Excellent Customer Services and Tax Revenue Generation: A Theoretical and Conceptual Review

Abstract

Revenue generation from taxpayers is one prime and important component of government fiscal acquisitions. Taxation is the process of levying and collection of tax from taxable persons and organizations or establishments. The objectives of government using taxation include revenue generation to help the government to finance increasing public sector expenditure and to promote social, economic and good governance through provision of merit goods. Merit goods include health and education that must not be left solely to private hands, though private participation should also be encouraged. Revenue generated from tax can also be used to provide commonly consumed goods and services for which individuals cannot be levied. Public goods include internal security through maintenance of law and order by police and other security agencies, external security through defense against external aggression by Navy, Army and Air Forces, and provision of basic amenities such as pipe borne water, street lights and roads. We reviewed tax customer services provided by internal revenue agencies and explore options that are available for excellent customer services to be provided in this parlance. We conclude by identifying gaps in the research domain as a way of setting the stage for further research on the subject matter Keywords: Revenue, Government, Tax, Taxation, Public Good, Fiscal, Finance, Security, Customers Journal Reference Format: Obadeyi Juliana Adepeju & Adeyemo, Felicia (2023): Excellent Customer Services and Tax Revenue Generation - Theoretical and Conceptual Review. Social Informatics, Business, Politics, L:aw, Environmental Sciences & Technology Journal. Vol. 9, No. 3. Pp 9-20 www.isteams/socialinformaticsjournal. dx.doi.org/10.22624/AIMS/SIJ/V9N3P2.